Onus

Table of Contents

Cases

Sarmadi v. Canada, 2017 FCA 131

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Vine Estate v. Canada, 2015 DTC 5063 [at 5880], 2015 FCA 125

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) filing amended return does not nullify previous lack of reasonable care/quaere whether neglect can be vicarious though outside accountants 528

Swirsky v. Canada, 2014 DTC 5037 [at 6723], 2014 FCA 36, aff'g 2013 TCC 73, 2013 DTC 1078 [at 431]

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) no objectively reasonable expectation of taxable dividends 433
Tax Topics - General Concepts - Purpose/Intention no objectively reasonable income-producing purpose 83

Palmerino v. MNR, 2013 DTC 5157 [at 6375], 2013 CF 919

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Tax Topics - Other Legislation/Constitution - Federal - Privacy Act - Paragraph 22(1)(a) onus on CRA to prove communications were part of criminal investigation 66

Newmont Canada Corporation v. Canada, 2012 DTC 5138 [at 7292], 2012 FCA 214

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House v. Canada, 2011 DTC 5142 [at 6131], 2011 FCA 234

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Tax Topics - General Concepts - Evidence credible oral evidence can be uncorroborated by documents 90

Khan v. The Queen, 2009 DTC 804, 2009 TCC 248 (Informal Procedure)

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Canada v. Anchor Pointe Energy Ltd., 2007 DTC 5379, 2007 FCA 188

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Words and Phrases
assessment

Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) damages to lessor for advance lease repudiation were in lieu of rent 298

Canada v. Loewen, 2004 DTC 6321, 2004 FCA 146

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Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294

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Capital Vision Inc. v. MNR, 2003 DTC 5054 (FCTD)

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Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) 158

Roseland Farms Ltd. v. Canada, 2001 DTC 5392, 2001 FCA 167

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Cardella c. Canada, 2001 DTC 5251, 2001 FCA 39

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C W Agencies Inc v. The Queen, 2000 DTC 2372 (TCC), aff'd 2002 DTC 6740, 2001 FCA 393

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Coffen v. The Queen, 97 DTC 5552 (Ont. Ct. J. (G.D.))

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Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147

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Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336

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Bosa Bros. Construction Ltd. v. The Queen, 96 DTC 6193 (FCTD)

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CPL Holdings Ltd. v. The Queen, 95 DTC 5253 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) s. 55(2) did not apply as purpose was creditor-proofing 153

Québec (Communauté urbaine) v. Corp. Notre-Dame de Bon-Secours, 95 DTC 5017, [1994] 3 S.C.R. 3

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 167

W. Hanley & Co. Ltd. v. The Queen, 90 DTC 6354 (FCTD)

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First Fund Genesis Corp. v. The Queen, 90 DTC 6337 (FCTD)

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Youngman v. The Queen, 90 DTC 6322 (FCA)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) benefit reduced by interest-free loan made by shareholder 259

The Queen v. Mattabi Mines Ltd., 89 DTC 5357 (FCTD), aff'd 92 DTC 6252 (FCA)

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Grohne v. The Queen, 89 DTC 5220 (FCTD)

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Smith, Kline & French Laboratories Ltd. v. A.G. (Can.), 89 DTC 5205 (FCTD)

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Interprovincial Co-operative Ltd. v. The Queen, 87 DTC 5115, [1987] 1 CTC 222 (FCTD)

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Wise v. The Queen, 86 DTC 6023, [1986] 1 CTC 169 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base deposit 61

The Queen v. Bassani, 85 DTC 5232, [1985] 1 CTC 314 (FCTD)

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Tony Mele Incorporated v. The Queen, 85 DTC 5196, [1985] 1 CTC 252 (FCTD)

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Krassman v. The Queen (1979), 102 D.L.R. (3d) 262 (FCTD)

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Farmer Construction Ltd. v. The Queen, 83 DTC 5215, [1983] CTC 198 (FCTD)

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Hillsdale Shopping Centre Ltd. v. The Queen, 81 DTC 5261, [1981] CTC 322 (FCA)

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Kit-Win Holdings (1973) Ltd. v. The Queen, 81 DTC 5030, [1981] CTC 43 (FCTD)

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The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)

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Simpson v. The Queen, 79 DTC 5336 (FCTD)

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Quality Chekd Dairy Products Association v. MNR, 67 DTC 5303 (Ex Ct)

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See Also

Morrison v. The Queen, 2018 TCC 220

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Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts gift was not vitiated by benefits 518
Tax Topics - General Concepts - Fair Market Value - Other Ontario list price of generic pharmaceuticals substantially exceeded their FMV in the international market 201

Agence du revenu du Québec v. Stamatopoulos, 2018 QCCA 474

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Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary ARQ failed to establish that a named supplier to the taxpayer did not act as a supplier or intermediary 422
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) burden shifted to ARQ once taxpayer showed that it had business dealings with suppliers named in invoices 246

Custodio v. The Queen, 2018 CCI 47

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(a) failure of Crown to tender documents proving the unsatisfied-execution requirement 285

Pellerin v. Agence du revenu du Québec, 2017 QCCA 1339

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) statement of onus embedded in s. 152(8) 75

Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) offshore hedge fund investments were chosen in the main for commercial reasons (e.g., manager reputation), so that s. 94.1 did not apply 345
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. Minister's statement was false 120
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 145 - Subsection 145(3) expert's report did not include all the underlying data 109

Szymczyk v. The Queen, 2014 TCC 380 (Informal Procedure)

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Tax Topics - General Concepts - Estoppel Minister's authorization should not be set aside too readily as being contrary to law 317
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) late designation not permitted/rule-of-thumb method invalidated by s. 6(1)(k) 189
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) separate personal use kilometers required for each vehicle used in year 169

0742443 B.C. Ltd. v. The Queen, 2014 DTC 1208 [at 3811], 2014 TCC 301, aff'd 2015 DTC 5115 [at 6304], 2015 FCA 231

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Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business storage charges were property income, cf. hotel revenue 243

Bekesinski v. The Queen, 2014 DTC 3604 [at 1169], 2014 TCC 245

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) appellant, who likely backdated resignation, was plausible enough to demolish assumptions 94

Health Quest Inc v. The Queen, 2014 TCC 211 (Informal Procedure)

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Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - 24.1 insufficient product design evidence 185

Galachiuk v. The Queen, 2014 DTC 1153 [at 3494], 2014 TCC 188

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Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) due diligence is available for the first relevant year, not only the second 242

Drouin v. The Queen, 2014 DTC 1016 [at 2564], 2013 TCC 139

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Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit arrangement looking like Barbados tax shelter was in fact genuine business 118

Dr. Mike Orth Inc. v. The Queen, 2013 DTC 1110 [at 588], 2013 TCC 123 (Informal Procedure)

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Poulin v. The Queen, 2013 DTC 1102 [at 545], 2013 TCC 104

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Mignardi v. The Queen, [2013] GSTC 39, 2013 TCC 67 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1) onus on Minister where taxpayer had no financial involvement 114
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) failure to monitor other director 71
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) no constructive resignation 63
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) onus on Minister where taxpayer had no financial involvement 114

Pawlak v. The Queen, 2012 TCC 355 (Informal Procedure)

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Basi v. The Queen, 2012 DTC 1282 [at 3836], 2012 TCC 345

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Brewster v. The Queen, 2012 DTC 1178 [at 3451], 2012 TCC 187 (Informal Procedure)

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SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at 3473], 2012 TCC 181

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Marshall v. The Queen, 2012 DTC 1068 [at 2815], 2012 TCC 21

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Szollosi Bens v. The Queen, 2011 TCC 240

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Rail v. The Queen, 2011 DTC 1190 [at 1057], 2011 TCC 130

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Richard A. Kanan Corporation v. The Queen, 2011 DTC 1168 [at 928], 2011 TCC 211 (Informal Procedure)

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Blais v. The Queen, 2011 DTC 1008 [at 55], 2010 TCC 195 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 partnership cannot deduct salary paid to a partner 53

Husky Oil Limited v. Canada, 2010 DTC 5089 [at 6887], 2010 FCA 125

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4528957 Manitoba Ltd. c. M.R.N., 2009 DTC 1218, 2009 TCC 298

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Douthwright v. The Queen, 2007 DTC 1614, 2007 TCC 560 (Informal Procedure)

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Parker Brothers Textile Mills Limited v. The Queen, 2007 DTC 610, 2007 TCC 74

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Cloverdale Paint Inc. v. The Queen, 2007 DTC 243, 2006 TCC 628

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Hawa v. The Queen, 2007 DTC 28, 2006 TCC 612 (Informal Procedure)

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Anchor Pointe Energy Ltd v. The Queen, 2006 DTC 3365, 2006 TCC 424

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Crystal Beach Park Limited v. The Queen, 2006 DTC 2845, 2006 TCC 183

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Arnold v. The Queen, 2005 DTC 1699, 2005 TCC 725 (Informal Procedure)

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Orly Automobiles Inc. v. Canada, 2005 FCA 425

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Borys v. The Queen, 2005 DTC 1069, 2005 TCC 397

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Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171

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Holm v. The Queen, 2003 DTC 755 (TCC)

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Molson Brewery BC Ltd. v. Canada, [2002] FCJ No. 87 (FCTD)

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Shaughnessy v. The Queen, 2002 DTC 1272 (TCC)

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Weisz Rocchi & Scholes v. The Queen, [2001] 2 CTC 2520, 2001 DTC 3705 (TCC)

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Hallatt v. The Queen, 2001 DTC 128 (TCC)

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Tax Topics - General Concepts - Fair Market Value - Other 14

Bell v. The Queen, 97 DTC 484 (TCC)

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Bowens v. The Queen, 94 DTC 1853 (TCC), aff'd 96 DTC 6128 (FCA)

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Graham v. The Queen, 92 DTC 1012 (TCC)

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Brad-Lea Meadows Ltd. v. MNR, 90 DTC 1269 (TCC)

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Gross v. MNR, 89 DTC 660 (TCC)

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Anderson Logging Co. v. The Queen, 52 DTC 1209 (SCC), aff'd 52 DTC 1215 (PC)

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Articles

Vern Krishna, "Onus of Proof in Tax Litigation", 18 Canadian Current Tax, No. 6, March 2008.

Festeryga, "The Onus Issue", CA Magazine, July 1992, p. 34.